Employment Cost Calculator for Ghana
Calculate your complete hiring costs for Ghana employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| PAYE (Income Tax) | Progressive (0% - 35% for residents; 25% flat for non-residents) | Employee's taxable income |
| SSNIT (Tier 1 Pension) | 13% | Employee's basic salary (capped) |
| Tier 2 Pension | 5% | Employee's basic salary |
Filing & Compliance
- Monthly PAYE and SSNIT contributions must be remitted by the 15th day of the month following the month of deduction/accrual.
- Annual PAYE returns are due by March 31st following the assessment year.
- Employers must provide employees with tax certificates or pay slips detailing deductions.
Income Tax Brackets
| Income Range (GHS) | Tax Rate |
|---|---|
| First 5,880 | 0% |
| Next 1,320 | 5.0% |
| Next 1,560 | 10.0% |
| Next 38,000 | 17.5% |
Employee Contributions
| Deduction Type | Rate | Cap (GHS) |
|---|---|---|
| SSNIT Tier 1 | 5.5% | 35,000 monthly |
| SSNIT Tier 2 | 5.0% | 35,000 monthly |
Personal Allowances
- Tax-free annual threshold: GHS 5,880.
- Dependent spouse or at least two dependent children: GHS 1,200.
- Aged 60 or more: GHS 1,500.
